Sec. 1. 36 MRSA §2903, sub-§1-D is enacted to read:

1-D. Suspension of excise tax. Notwithstanding subsection 1, the tax imposed pursuant to subsection 1 is suspended if the weekly average retail price of internal combustion engine fuel sold in this State:

A.__Exceeds by 50% or more the weekly average retail price for the immediately preceding 52 weeks; or

B.__Exceeds by more than 50% the immediately preceding calendar year average retail price.

The tax imposed pursuant to subsection 1 is suspended during the calendar month following the date upon which either condition specified in paragraphs A and B is met.

For purposes of this subsection, "weekly average retail price" and "calendar year average retail price" mean the average retail prices of internal combustion engine fuel sold in this State for those respective periods as reported by the American Automobile Association of Northern New England, or its successor organization, less the tax imposed pursuant to subsection 1.

Sec. 2. 36 MRSA §3203, sub-§1-A is enacted to read:

1-A.__Suspension of excise tax. Notwithstanding subsection 1, the tax imposed pursuant to subsection 1 is suspended if the weekly average retail price of methanol, ethanol, propane or compressed gas sold in this State:

A.__Exceeds by 50% or more the weekly average retail price for that fuel for the immediately preceding 52 weeks; or

B.__Exceeds by more than 50% for that fuel the immediately preceding calendar year average retail price.

The tax imposed pursuant to subsection 1 is suspended during the calendar month following the date upon which either condition specified in paragraphs A and B is met.

For purposes of this subsection, "weekly average retail price" and "calendar year average retail price" mean the average retail prices of methanol, ethanol, propane or compressed gas sold in this State for those respective periods and those respective fuels as reported by the American Automobile Association of Northern New England, or its successor organization, less the tax imposed pursuant to subsection 1.